Year-End T4A Filing (CRA T619 e-file)

This is the operational runbook for filing the year-end CRA T4A (Box 048 — fees for services) return for Canadian channel partners, using SIPSTACK’s built-in T619 XML generator. It covers prerequisites, generating and validating the file, uploading it to the CRA, distributing recipient slips, retention, and amendments.

Note

This is an admin/finance runbook. The generator lives in the Switchboard admin console at Admin → Finance → Tax & RCTI → Year-end (T4A). Partners do not see it.

Who gets a T4A

SIPSTACK files a T4A with Box 048 for every Canadian partner paid more than $500 in commission (fees for services) in a calendar year.

• Box 048 = the commission (fees) only — pre-tax, net of any clawbacks.
• HST is not Box-048 income and is excluded.
• Box 022 (income tax deducted) = 0 — SIPSTACK withholds no tax.
• US / non-resident partners get no T4A (and no 1099 from SIPSTACK).

A partner over $500 whose tax jurisdiction is unknown shows as Review and blocks filing until the jurisdiction is set — we can’t decide residency without it.

Prerequisites (one-time, operational)

Before the first real filing you need:

1. RP (payroll) program account — SIPSTACK’s CRA Business Number with an active RP program account. T4As are filed under this account. The CRA’s T4A XML schema accepts only an RP account as the payer account; an RZ information-return account is rejected, so register an RP account if SIPSTACK does not already have one.
2. Transmitter account + filing contact — the CRA account (9-digit BN, or the 15-character program account) or Represent-a-Client RepID that you sign in with to upload. The CRA’s 2025 schema removed the old transmitter number, so the file now names the sign-in account instead, and it must be the same one you upload with. Add a filing contact (name, phone, email) and, at upload time only, the Web Access Code.
3. The CY-specific CRA schema (.xsd) — the CRA publishes the T4A/T619 XML schema for each filing season (typically in the autumn). The exact schema version is pinned into the repo and the generated XML is validated against it.

Until the payer account, transmitter account and filing contact are configured, the readiness banner on the Year-end tab lists them as issuer blockers and the XML button stays disabled.

Filing — step by step

1. Resolve every blocker

On the Year-end (T4A) tab, select the tax year. The readiness banner turns green only when every required partner is file-ready. While it’s a warning, work the list:

• Review rows → set the partner’s tax jurisdiction.
• Missing BN → capture and verify the partner’s Business Number.
• Incomplete mailing address → the partner adds it in Settings → Tax; you can verify completeness on the partner’s Tax & RCTI tab.

Reload after each fix. When the banner is green, the file buttons enable.

2. Download the T619 XML

Click T619 XML. The server validates the file before releasing it — checking required elements, identifier formats, and that the Box-048 totals and slip count reconcile exactly to the year’s CSV. An invalid file is never emitted; you’ll get an error describing what to fix instead of a download.

3. Upload at the CRA

Upload the XML through the CRA’s Internet File Transfer (XML) service (“Filing Information Returns Electronically”), signing in with SIPSTACK’s transmitter account and Web Access Code.

4. Distribute recipient slips

Click Recipient slips (PDF) to download all recipient T4A slips in one document, and send each partner their slip.

5. Retain for six years

Keep the XML and slip PDFs for six years per CRA record-retention rules. The files are fully reproducible from immutable ledger rows — SIPSTACK never hard-deletes the source data.

Deadline

The filing deadline is the last day of February following the calendar year (e.g. CY2026 slips are due end of February 2027).

Reconciliation guarantee

The year-end commission rows are the single source of truth. The XML and slips are generated from those same rows, and the XML’s Box-048 total and slip count are asserted to equal the SIPSTACK-T4A-box048-{year}.csv totals for the same year. If they ever diverge, the XML is rejected rather than filed.

Amended or cancelled slips

The generator supports original, amended, and cancelled report types. If a slip changes after the original filing, generate an amended return and re-file it through the same CRA channel.

Out of scope

• T4A-NR for non-resident partners whose services were performed partly or wholly in Canada (Regulation 105 payments are reported on a T4A-NR, not an NR4). These partners are flagged T4A-NR in the CSV and their slips are prepared manually; they never appear on the T4A XML.
• Non-resident partners whose services were performed wholly outside Canada receive no Canadian slip.
• US 1099-NEC (SIPSTACK issues none).
• Direct API submission to the CRA — the supported path is file upload via Internet File Transfer.

Troubleshooting

• XML button is disabled → the readiness banner is not green; resolve the listed blockers.
• “file failed validation” error → a structural or reconciliation check failed; the message names the issue (e.g. a recipient BN format, an incomplete address, or a totals mismatch).
• Issuer blockers (payer account / transmitter / contact) → the operational prerequisites above aren’t configured yet.